The UAE Ministry of Finance has announced an amendment to Ministerial Decision No. 244 of 2025, extending the deadline for businesses subject to Phase 1 of the UAE e-invoicing mandate to appoint an Accredited Service Provider (ASP).
What has changed?
Businesses with annual revenues of AED 50 million or above — the first group of taxpayers required to comply with the UAE Electronic Invoicing System — now have until 30 October 2026 to appoint an ASP, extended from the previous deadline of 31 July 2026.
What remains unchanged?
The mandatory go-live date of 1 January 2027 is unaffected. Businesses in Phase 1 are still required to be fully operational on the Electronic Invoicing System by that date. With the appointment window now closing just two months before go-live, businesses should factor in the time needed for onboarding, integration, and testing with their chosen ASP.
Updated implementation timeline briefly
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30 October 2026 – Phase 1taxpayers ASP appointment (revenue ≥ AED 50M)
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1 January 2027 (unchanged) – Phase 1 go-live (mandatory e-invoicing)
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31 March 2027 – Phase 2 taxpayers ASP appointment (revenue < AED 50M) and government entities
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1 July 2027 – Phase 2 businesses go-live
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1 October 2027 – Government entities go-live
What should businesses do now?
While the deadline extension provides additional time to select a service provider, the overall implementation timeline remains tight. Businesses are encouraged to begin their evaluation and selection process without delay to allow sufficient time for technical onboarding, ERP integration, and testing before the January 2027 go-live date.
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